select
  EMP_CODE AS CODE
  , EMP_LAST_NAME || EMP_FIRST_NAME AS NAME
  , EMP_ENG_NAME AS ENG_NAME
  , case
      when EMP_ENG_NAME is null then '未入力'
      else substr(replace(EMP_ENG_NAME, ' ', ''), 1, 10)
    end AS CUTOUT_STR
from
  EMP
order by
  CUTOUT_STR desc,
  CODE desc
;